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Articles 7441 - 7470 of 33475
Full-Text Articles in Accounting
Fastfact: Human Resources, Edition 95, January 5, 1999, American Institute Of Certified Public Accountants (Aicpa)
Fastfact: Human Resources, Edition 95, January 5, 1999, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Infotech Update, Volume 8, Number 1, January/February 1999, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 8, Number 1, January/February 1999, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Cpa Letter, 1999, American Institute Of Certified Public Accountants
Cpa Letter, 1999, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
In Our Opinion… , Vol. 15 No. 3, July 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 15 No. 3, July 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Ahj Ad Hoc Reviewers [1999], Academy Of Accounting Historians
Ahj Ad Hoc Reviewers [1999], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Contents [1999, Vol. 26, No. 2]; Statement Of Policy [1999, Vol. 26, No. 2]; Guide For Submitting Manuscripts [1999, Vol. 26, No. 2], Academy Of Accounting Historians
Contents [1999, Vol. 26, No. 2]; Statement Of Policy [1999, Vol. 26, No. 2]; Guide For Submitting Manuscripts [1999, Vol. 26, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.
Cpa Expert 1999 Special Issue, American Institute Of Certified Public Accountants
Cpa Expert 1999 Special Issue, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Accounting Trends And Techniques, 53rd Annual Survey, 1999 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 53rd Annual Survey, 1999 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Acsec Update, Volume 3, Number 1 January 1999, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Acsec Update, Volume 3, Number 1 January 1999, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Newsletters
No abstract provided.
Cpa Consultant, Volume 13, Number 4, January/February 1999, American Institute Of Certified Public Accountants (Aicpa)
Cpa Consultant, Volume 13, Number 4, January/February 1999, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Codification Of Statements On Auditing Standards, Numbers 1 To 87 (1999), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 87 (1999), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Contents [1999, Vol. 26, No. 1]; Statement Of Policy [1999, Vol. 26, No. 1]; Guide For Submitting Manuscripts [1999, Vol. 26, No. 1], Academy Of Accounting Historians
Contents [1999, Vol. 26, No. 1]; Statement Of Policy [1999, Vol. 26, No. 1]; Guide For Submitting Manuscripts [1999, Vol. 26, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.
Telling Power Of Cca -- A New Zealand Oral History, Rachel F. Baskerville
Telling Power Of Cca -- A New Zealand Oral History, Rachel F. Baskerville
Accounting Historians Journal
This report presents results of research on the failure of the inflation accounting standard in New Zealand. Presentation of the results in three narratives highlights that any such research is a series of interlocking and overlapping events, and that narrative is a direct and efficient means of communicating both causal and transactional components which contributed towards the outcomes. Isolation of the three narratives was chosen to demonstrate that it is not useful to extol an explanatory or interpretative paradigm for accounting history if it is advocated at the expense of sequential accounts of events.
Discovering Indigenous Peoples: Accounting And The Machinery Of Empire, Dean E. Neu
Discovering Indigenous Peoples: Accounting And The Machinery Of Empire, Dean E. Neu
Accounting Historians Journal
This study examines the historical usage of accounting as a technology of government within the domain of government-indigenous peoples relations in Canada. Our thesis is that accounting was salient within the chain of circumstances that influenced the discovery/identification of indigenous peoples as a governable population. By the 1830s, accounting techniques had come to occupy a central place in the military machinery of empire. When the cost-cutting and reformist sentiments prevalent in Britain during the early 1800s encouraged the reconsideration of the military costs of empire, accounting techniques were one of the methods used in the attempt to interrogate military expenditures. …
Historiography, Causality, And Positioning: An Unsystematic View Of Accounting History, David Oldroyd
Historiography, Causality, And Positioning: An Unsystematic View Of Accounting History, David Oldroyd
Accounting Historians Journal
The article reviews recent developments in accounting historiography in relation to the underlying positioning of the participants. It finds that accounting history has located itself within the tradition of social science, which subsumes events into generalizations and generalizations into theory. It reviews the efficacy of causal theories of human behavior and proposes an alternative non-theoretical approach.
Accounting Hall Of Fame 1998 Induction: Arthur Ramer Wyatt, Arthur R. Wyatt, Donald E. Kieso, Jerry J. Weygandt, Daniel L. Jensen
Accounting Hall Of Fame 1998 Induction: Arthur Ramer Wyatt, Arthur R. Wyatt, Donald E. Kieso, Jerry J. Weygandt, Daniel L. Jensen
Accounting Historians Journal
For Arthur Ramer Wyatt's Induction, there were: Remarks by Donald E. Kieso, Northern Illinois University; Remarks by Jerry J. Weygandt, University of Wisconsin; Citation written by Daniel L. Jensen, The Ohio State University read by Donald E. Kieso and Jerry J. Weygandt; Response by Arthur R. Wyatt, Arthur Andersen & Co., retired, and University of Illinois.
Book Reviews [1999, Vol. 26, No. 1], Academy Of Accounting Historians
Book Reviews [1999, Vol. 26, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Books reviewed are : Norton M. Bedford, A History of Accountancy at the University of Illinois at Urbana-Champaign, Dale L. Flesher, Accountancy at Ole Miss: A Sesquicentennial Salute; William G. Shenkir and William R. Wilkerson, The University of Virginia's McIntire School of Commerce, The First Seventy-Five Years 1921-1996, Reviewed by Kevin F. Brown; Gary John Previts and Barbara Dubis Merino, A History of Accountancy in the United States: The Cultural Significance of Accounting, 2nd edition, Reviewed by Richard G. Vangermeersch; Robert B. Williams, Accounting for Steam and Cotton: Two Eighteenth Century Case Studies Reviewed by Joann Noe Cross; Xie Shaomin, …
Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Historians Journal, 1999, Vol. 26, No. 1 [Whole Issue]
Accounting Historians Journal, 1999, Vol. 26, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Robert Morris And Reporting For The Treasury Under The U.S. Continental Congress, Michael P. Schoderbek
Robert Morris And Reporting For The Treasury Under The U.S. Continental Congress, Michael P. Schoderbek
Accounting Historians Journal
This paper examines the accounting and reporting practices established by Robert Morris during his term as Superintendent of Finance under the Continental Congress from 1781 to 1784. Generally known as the financier of the American Revolution, Morris enacted many important accounting reforms, including his rearrangement of the Treasury to speed the settlement of accounts and the establishment of Continental receivers to collect money from the states. His most important contribution was the preparation of an-nual statements of receipts and expenditures of public money of the Confederation government. These statements, along with a detailed account on money received from the individual …
Management Accounting At The Historical Hudson's Bay Company: A Comparison To 20th Century Practices, Gary P. Spraakman
Management Accounting At The Historical Hudson's Bay Company: A Comparison To 20th Century Practices, Gary P. Spraakman
Accounting Historians Journal
Using an environmental contingency approach, Johnson and Kaplan [1987] argued that virtually all management accounting practices used at the time of their study had been developed by 1925 in response to increased uncertainty caused by geographical expansion and large-scale operations. During the 1821 to 1860 subperiod, the Hudson's Bay Company had significant uncertainty which was largely a result of the dynamic environment of its fur-trade operation. Consequently, it should have developed management accounting practices in response to uncertainty. Moreover, the management accounting practices should have been less extensive in the subperiods before and after 1821 to 1860, as these subperiods …
Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians
Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Evolution Of The Conceptual Framework For Business Enterprises In The United States, Stephen A. Zeff
Evolution Of The Conceptual Framework For Business Enterprises In The United States, Stephen A. Zeff
Accounting Historians Journal
Institutional efforts in the U.S. to develop a conceptual framework for business enterprises can be traced to the Paton and Littleton monograph in 1940 and later to the two Accounting Research Studies by Moonitz and Sprouse in 1962-1963. A committee of the American Accounting Association issued an influential report in which it advocated a decision usefulness approach in 1966, which was carried forward in 1973 by the report of the American Institute of CPAs' Trueblood Committee. All of this laid the groundwork for the conceptual framework project of the Financial Accounting Standards Board (FASB), which published six concepts statements between …
Accounting, Auditing And Accountability Journal [Table Of Contents], Academy Of Accounting Historians
Accounting, Auditing And Accountability Journal [Table Of Contents], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Labor's Changing Responses To Management Rhetorics: A Study Of Accounting-Based Incentive Plans During The First Half Of The 20th Century, Leslie S. Oakes, Mark A. Covaleski, Mark William Dirsmith
Labor's Changing Responses To Management Rhetorics: A Study Of Accounting-Based Incentive Plans During The First Half Of The 20th Century, Leslie S. Oakes, Mark A. Covaleski, Mark William Dirsmith
Accounting Historians Journal
This study compares organized labor's reactions to changing management rhetorics as these rhetorics surrounded accounting-based incentive plans, including profit sharing. Results suggest that labor's perceptions of profit sharing changed dramatically from the 1900-1930 period to post-World War II. The shift, in turn, prompts an exploration of two research questions: (1) how and why did the national labor discourse around the management rhetoric and its emphasis on accounting information change, and (2) how did this change render unions more governable in their support for accounting-based incentive plans?
Book Reviews [1999, Vol. 26, No. 2], Academy Of Accounting Historians
Book Reviews [1999, Vol. 26, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Books reviewed are : C.J. McNair and Richard Vangermeersch, Total Capacity Management: Optimizing at the Operational, Tactical, and Strategic Levels Reviewed by Gloria L. Vollmers; T. E. Cooke and C.W. Nobes (eds.), The Development of Accounting in an International Context: A Festschrift in Honour of R.H. Parker Reviewed by Bob R. C. J. Van den Brand; Kees Camfferman, Voluntary Annual Report Disclosure by Listed Dutch Companies 1945-1983 Reviewed by Peter J. Clarke; Hiroshi Okano, Japanese Management Accounting: A Historical and Institutional Perspective Reviewed by Hideki Murai.
Announcement [1999, Vol. 26, No. 2], Academy Of Accounting Historians
Announcement [1999, Vol. 26, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: New AHJ appointments; Academy of Accounting Historians announces the institution of annual prizes for the best manuscripts.
Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Historians Journal, 1999, Vol. 26, No. 2 [Whole Issue]
Accounting Historians Journal, 1999, Vol. 26, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Members In Government, January 1999, American Institute Of Certified Public Accountants (Aicpa)
Members In Government, January 1999, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.